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The disability tax credit is a non-refundable credit for people with a severe and prolonged impairment, or for a family member who supports them. For the 2025 tax year the disability amount is $10,138, and a person under 18 at year-end gets a supplement of $5,914 on top, for $16,052. A medical practitioner certifies Form T2201, the CRA approves it, and you can claim up to 10 years back.
Who qualifies for the disability tax credit?
The CRA says you may be eligible if a medical practitioner certifies one of three things: a marked restriction in one category, significant limitations in two or more categories together, or life-sustaining therapy. The categories are walking, mental functions, dressing, feeding, eliminating (bowel or bladder), hearing, speaking and vision, with life-sustaining therapy listed alongside them.
- A marked restriction means that, even with therapy, devices and medication, you cannot do the activity or it takes you 3 times longer than a person of similar age without the impairment. It must be that way all or almost all of the time, which the CRA generally reads as at least 90% of the time.
- The impairment has lasted, or is expected to last, a continuous period of at least 12 months.
- For the cumulative effect route, two or more limitations together equal a marked restriction in one category. This route does not cover life-sustaining therapy.
- For life-sustaining therapy, the therapy must support a vital function, be needed at least 2 times a week and take an average of at least 14 hours a week. Setting up a portable device and working out an insulin dose count. Travel, exercise and the time a pump or CPAP machine spends running do not.
Someone diagnosed with type 1 diabetes is treated as meeting the life-sustaining therapy test. For a child, time another person spends doing or supervising the therapy counts.
How much is the credit worth?
The CRA lists the disability amount by tax year. The credit itself is that amount multiplied by the lowest federal rate, plus the matching provincial or territorial credit, and it only cancels tax you owe. The page shows 2025 as the latest year. The 2026 amount has not been published yet (checked 31 October 2026).
| Tax year | Disability amount | Supplement, under 18 |
|---|---|---|
| 2025 | $10,138 | $5,914 |
| 2024 | $9,872 | $5,758 |
| 2023 | $9,428 | $5,500 |
The supplement may be reduced if someone claimed child care expenses or attendant care expenses for the child. The disability tax credit calculator estimates the tax effect.
How do I apply, and who can sign Form T2201?
The application has two parts. You, or your legal representative, complete Part A. A medical practitioner completes Part B, and the CRA bases its decision on Part B. You choose one method for both parts, digital or paper. In the digital route you finish Part A in your CRA account, give the reference number to the practitioner, and the practitioner submits Part B online. The reference number is good for 12 months and can be used once. On paper, both parts go together to a tax centre by mail. The CRA says DTC forms can no longer be sent through the submit documents section of a CRA account.
| Practitioner | Can certify |
|---|---|
| Medical doctor, nurse practitioner | All impairments |
| Optometrist | Vision |
| Audiologist | Hearing |
| Occupational therapist | Walking, feeding, dressing |
| Physiotherapist | Walking |
| Psychologist | Mental functions |
| Speech-language pathologist | Speaking |
You can apply at any time of year, ideally before you file, because the CRA reviews the DTC application first and sending both together can slow down your assessment. Practitioner fees are your responsibility, but you can claim them as a medical expense. Our medical expenses article explains how.
Can I transfer the credit to a spouse or parent?
Yes. If the person with the impairment does not need the whole amount to cut their own tax, they can transfer what is left to a supporting family member named in Part A. That is someone the person depends on for at least one basic necessity: food, shelter or clothing. The list of eligible relatives covers a spouse or common-law partner, children and grandchildren, parents, grandparents, siblings, aunts, uncles, nieces and nephews. Unused amounts are not refunded.
The person with the impairment claims on line 31600. A supporting family member other than a spouse uses line 31800, and a spouse or common-law partner uses line 32600. If two people support the same dependant, they can split the claim, but the total cannot go over the maximum.
Can I claim past years?
Yes, up to 10 years back, if you were eligible in those years. If you ticked the box in Part A, the CRA reassesses earlier returns automatically. If not, you can use Change my return in your CRA account or send a letter asking for an adjustment.
Worked example, using the CRA amounts above. Maya’s son was 12 at the end of both 2024 and 2025, and the CRA approves his T2201 in 2026 with eligibility going back to 2024. Maya is named as the supporting family member. For 2025 her claim amount is $10,138 plus $5,914, which is $16,052. For 2024 it is $9,872 plus $5,758, which is $15,630. Together that is $31,682 of credit amounts over two returns. This is our addition of the CRA figures. The tax saved depends on Maya’s tax payable in each year, since the credit cannot create a refund by itself.
What else does the credit open up?
The CRA says DTC approval may help you reach the registered disability savings plan, the Canada workers benefit disability supplement, the child disability benefit and the Canada disability benefit. Eligibility for other federal or provincial disability programs does not change your DTC eligibility. Our RDSP article covers the savings plan in detail, and the Canada caregiver credit is a separate claim with its own rules.
What to watch: the CRA page shows 2025 amounts today, and the 2026 amounts will come with the 2026 forms. Amounts depend on the tax year, so use the row for the year you are claiming. Official pages: Canada Revenue Agency: Disability tax credit, claiming the credit and Canada Revenue Agency: Disability tax credit, how to apply.
Where does this information come from?
Rules and figures come from the Canada Revenue Agency Disability tax credit pages (who is eligible, how to apply, claiming the credit, what is the DTC), the CRA guide RC4064 Disability-Related Information and the CRA page for line 31600, all checked on 31 October 2026. Checked on 31 October 2026. This is an independent information site: we provide no services, we do not represent the CRA or any organization, we collect information from open sources, and we do not guarantee that anything here is accurate or current. We accept no liability for decisions based on it. Check the official source before you rely on it. See the full disclaimer.
Frequently asked questions
How much is the disability tax credit in Canada?
For the 2025 tax year the disability amount is $10,138, and a person under 18 at the end of the year gets a $5,914 supplement, for $16,052 in total. The credit is that amount times the lowest federal rate, plus any provincial credit.
Who can sign the disability tax credit form?
A medical doctor or nurse practitioner can certify all impairments. Optometrists certify vision, audiologists hearing, psychologists mental functions, speech-language pathologists speaking, and physiotherapists walking. Occupational therapists certify walking, feeding and dressing.
Can I claim the disability tax credit for past years?
Yes. If you were eligible in earlier years, you can claim up to 10 years back. If you ticked the box in Part A of Form T2201, the CRA reassesses prior returns itself. Otherwise you can request a change in your CRA account or by letter.
Can I transfer the disability tax credit to a family member?
Yes, if the person with the impairment does not need all of the amount to reduce their own tax. The supporting family member, such as a parent or spouse, must be named in Part A or send a signed written request. Unused amounts are not refunded.
How many hours of therapy count for the DTC?
For life-sustaining therapy the CRA requires therapy that supports a vital function, needed at least 2 times a week for an average of at least 14 hours a week. Type 1 diabetes is treated as meeting this test.
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